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Data-flow diagram. A data-flow diagram is a way of representing a flow of data through a process or a system (usually an information system ). The DFD also provides information about the outputs and inputs of each entity and the process itself. A data-flow diagram has no control flow — there are no decision rules and no loops.
Information flow diagram. An information flow diagram ( IFD) is a diagram that shows how information is communicated (or "flows") from a source to a receiver or target (e.g. A→C), through some medium. [ 1]: 36–39 The medium acts as a bridge, a means of transmitting the information. Examples of media include word of mouth, radio, email, etc.
Accounting. An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Accounting. Generally Accepted Accounting Principles ( GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) [ 1] and is the default accounting standard used by companies based in the United States . The Financial Accounting Standards Board (FASB ...
A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
An accounting information system is a part of an organization's information system used for processing accounting data. [44] Many corporations use artificial intelligence-based information systems. The banking and finance industry uses AI in fraud detection. The retail industry uses AI for customer services. AI is also used in the cybersecurity ...
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